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Vážení čitatelia,
prinášame Vám ďalšie číslo elektronického vedeckého časopisu,
ktorý si získava čoraz viac záujemcov o publikovanie.
V aktuálnom čísle sa dozviete okrem iného, akým spôsobom
obstarávať verejnú osobnú dopravu.
Tešíme sa na Vaše reakcie a príspevky do nasledujúceho čísla,
ktoré ma uzávierku príspevkov 30.3.2014.
Redakcia
Podniková ekonomika a manažment
Elektronický vedecký časopis o ekonomike, manažmente, marketingu
a logistike podniku Číslo 3 Rok 2013 ISSN 1336 - 5878
Editorial
Podniková ekonomika a manažment
Elektronický vedecký časopis
Vydáva:
Katedra ekonomiky
Fakulty prevádzky a ekonomiky
dopravy a spojov
Žilinskej univerzity v Žiline
Univerzitná 1, 01026 Žilina
Tel.: +421-41-5133 201
http://ke.uniza.sk Redakčná rada:
Šéfredaktor: Ing. Peter Majerčák, PhD.
Vedecký redaktor:
doc. Ing. Tomáš Klieštik, PhD.
Členovia redakčnej rady:
prof. Ing. Anna Križanová, PhD.
prof. Dr hab. Inz. Zbigniew Łukasik
prof. Ing. Viera Marková, PhD.
doc. Ing. Viktor Dengov, CSc.
doc. Ing. Hussam Musa, PhD.
doc. Ing. Aleš Hes, PhD.
doc. Ing. Viera Bartošová, PhD.
prof. Ing. Alexander N. Lyakin, DrSc.
Všetky príspevky sú recenzované
nezávislým recenzentom.
Dátum vydania: 20.12.2013
2
Obsah
Ivan Stríček, Katarína Štofková – Nové prístupy manažmentu v dynamickom podnikateľskom prostredí
3
Katarína Štofková – Možnosti implementácie znalostného manažmentu v organizáciách 9
Monika Buková – Vplyv vnútorných determinantov na fomovanie podnikovej kultúry vo vybranom podniku
15
Eva Výrostová – Využívanie informácií o nákladoch v podmienkach malých a stredných podnikov východného Slovenska
26
Anton Stehlík – Quality of evaluation of investment efficiency in the Czech republic 33
Katarína Kočišová, Mária Mišanková – Teoretický základ diskriminačnej analýzy 41
Iveta Košovská, Alexandra Ferenczi Vaňová, Ivana Váryová - Využitie kalkulácií podľa aktivít – metóda ABC v riadení podnikov
47
Eva Nedeliaková, Ivan Nedeliak – Nový prístup ku kvalite služieb v železničnej osobnej doprave 56
Drahoslav Lančarič, Radovan Savov, Jana Kozáková, Marián Tóth – Determinants of percieved benefits of diversity management
65
Miloš Poliak, Štefánia Semanová, Peter Varjan – Financovanie a obstarávanie verejnej osobnej dopravy
74
Erika Spuchľáková – Metódy stanovenia rovnovážnych výmenných kurzov 84
Oľga Poniščiaková – Kalkulácie v manažérskom účtovníctve 91
65
Determinants of percieved benefits of diversity management
Drahoslav Lančarič, Radovan Savov, Jana Kozáková15
, Marián Tóth16
Summary: The paper deals with the benefits of implementation of diversity management in the
Czech and Slovak organizations. The aim of the research was to find out how the
benefits of implementation are perceived in the Slovak and Czech companies. The
scale questionnaire of the authors´ own construction was used for data collection.
The questionnaire contained apart from the introductory classification items 25
items divided into three thematic areas: the field of inclusion and justice, the field
of diversity management implementation and the field of benefits resulting from
implementing diversity management. The paper focuses on results and findings in
the third one. The statistically significant differences and dependencies that
emerged among items in the questionnaire were examined by Kruskal-Wallis test
and other statistical methods.
Key words: diversity, diversity management, implementation, benefits, company
JEL Classification: M12, M14
Introduction
In the current context of demographic change and economic downturn, Europa cannot
afford to waste the potential of the older workers, persons with disabilities, people of ethnic
minority background or any other disadvantaged group. Diversity is one of the most popular
business topics of the last two decades. It ranks with modern business disciplines such as
quality, leadership, and ethics. Despite this popularity, it is also one of the most controversial
and least understood topics (Anand and Winters, 2008). Diversity or heterogenity may be
understood from the point of view of certain criteria or dimensions. In this sense we
distinguish between primary and secondary diversity (Hubbard, 2004, Süβ and Kleiner,
2008). Core dimensions of diversity include age, ethnicity and culture, gender, race, religion,
sexual orientation, and capabilities (Schwind, Das, and Wagar, 2007). Secondary diversity
includes mainly factors such as socio-economic status, education, religion, geographical
affiliation and marital status (Sweetman, 2004). Accepting diversity and managing it well is a
necessary precondition for guaranteeing equal opportunities of the people concerned.
However, well-managed diversity is also a key to success in the global economy.
The notion of diversity management has a broader meaning than the notion of diversity
itself. The concept of diversity management dates back to 1980s but it was not until a few
years ago that it spread further to the field of the management theory and practice. It is then a
relatively new phenomenon in management theory and practice and a new field in
management, which keeps on developing. As organizations make efforts to manage their
increasingly diverse workforces, they must encourage both respect for individual differences
and also a singular organizational identity. This balancing act is referred to as diversity
15
Ing. Drahoslav Lančarič, PhD., Ing. Radovan Savov, PhD., Ing. Jana Kozáková, PhD., Slovenská
poľnohospodárska univerzita v Nitre, Fakulta ekonomiky a manažmentu, Katedra manažmentu, 16
Ing. Marián Tóth, PhD., Slovenská poľnohospodárska univerzita v Nitre, Fakulta ekonomiky a manažmentu,
Katedra financií,
66
management (Smith at al., 2012). Diversity management can be defined as a management
philosophy of recognising and valuing heterogeneity in organisations with a view to improve
organisational performance (Ozbilgin and Tatli, 2011). The basis of diversity management
concept can be seen in the natural substance of diversity existing in the human society where
diversity of people is a natural thing (Eger at al., 2009, Hubbard 2004).
The main question is how a company can actively and strategically deal with Diversity.
To be more concrete, what activities need to be placed into motion, in order to implement
effectively a company strategy which integrates diversity as an asset into its identity? What
are the benefits of managing diversity effectively? Diversity management strategies can help
to create a link between the internal and external aspects of the work of an organisation.
Based on a review of the literature, Cox and Blake (1991) proposed six main business benefits
of a diverse workforce:
Cost argument: the cost of doing a poor job in integrating workers is increasing, so
those who manage diversity will gain a cost advantage.
Resource-acquisition argument: adopting a diversity–management approach will
develop reputations of favourability for the organisation as prospective employers for
women and ethnic minorities, so these organisations will get the best personnel.
Marketing argument: multi-national corporations (MNCs) will obtain insight and
cultural sensitivity from having member s with roots in other countries, and this will
improve marketing.
Creativity argument: the presence of diversity of perspectives and less emphasis on
conformity to past norms should improve creativity.
Problem-solving argument: heterogeneity in groups potentially produces better
decisions and problem solving through a wider range of perspectives.
System flexibility argument: the system becomes less standardised, and therefore
more fluid, which creates more flexibility to react to environmental changes.
This range of potential business advantages for diversity has been supported by several
authors (e.g. Robinson and Dechant, 1997; Subeliani and Tsogas, 2005; Rábeka and Čierna,
2012; Hrdý and Krechovská, 2013; Klieštik and Valášková, 2013) who suggest that increased
diversity can lead to a better understanding of local markets and customers, increased ability
to attract and retain the best people, greater creativity, better problem solving, greater
flexibility for organisations and overall better performance of the organisation.
1. Data and methods
1.1 Data
The theoretical survey about the issues to be solved was created on the basis of the
studies of the printed and non-printed information sources relevant to the topic of diversity
management. When processing them the methods of analysis, synthesis, deduction, induction
and comparison were used. Selective survey was used as a method of data collection. The
selective survey means that the chosen data are only part of basic file and therefor the
accuracy of results is limited Munk (2013). The selective file was determined randomly. A
scale questionnaire of the author´s own construction was used as a tool of collection that apart
from the introductory classification items (legal form, number of employees, proportion of
foreign capital, field of activities, work position of the respondent and the company seat)
contained 25 items divided into three topics, namely the field of inclusion and justice, the
67
field of the diversity management implementation and the field of benefits resulting from the
implementation (which the paper focuses on). The individual items of the questionnaire were
scaled. Likert scale from 1 to 7 was used, where figure 1 corresponded to the absolute
consensus of the respondent with the statement in the wording of the item (formulated as a
positive statement), and figure 7, on the contrary, to the absolute disagreement of the
respondent. Figure 4 expressed his/her irresolute attitude and the added figure 8 enabled the
respondent not to comment on a given item. All such “answers” were excluded from further
processing. The questionnaire was partly distributed in person and partly electronically by
means of an online form of the Google documents system. On the whole 355 respondents
from the Czech and the Slovak Republic participated in the research (also thanks to the
personal distribution of questionnaires which provided for high returnability). Each
respondent represents one business subject.
1.2 Methods
Because the questionnaire did not consist of dichotomized items, the reliability was
verified by means of Cronbach´s alpha. As stated in Nunnally and Bernstein (1994) the
assessment of scales is based on examining correlations between the individual items or
measurements in relation to the variability of the items. The method of split-half measurement
instrument was used as the second method of verifying the reliability. Initially items of
questionnaire were divided into half parts and a host of split-half reliability coefficients were
derived (for reviews and details, see, for example, Feldt and Brennan, 1989). The oldest and
probably most widely used split-half coefficient calculates the correlation between scores on
two halves of the questionnaire (X1 and X2) and estimates the correlation – reliability – for a
full length questionnaire. The construct validity was verified by means of a factor analysis.
Factor analysis allows researchers to make inferences about the nature of a construct by
examining the factor structure of a valid measure of that construct (Deacon and Abramowitz,
2005). Owing to the character of the collected data (ordinal variables, k-independent samples)
to verify the existence of statistically significant differences in the statements of individual
groups of respondents (depending on a particular factor, see classification units) the Kruskal-
Wallis test was used. The aim of the test is to find whether the differences of the medians
found in the sample of the individual groups are statistically significant (there is a relationship
between the variables) or whether these are coincidental (there is no relationship between the
variables). A null statistical hypothesis with parity of all the medians is tested. If the p-value
is lower than the chosen level of significance (5% = 0.05 or 1% = 0.01), the null hypothesis is
rejected. This means that the difference between at least one pair of the medians calculated
from the sample is too big to be a result of only random selection, i.e. it is statistically
significant – there is a relationship between the variables. If the p-value is equal or higher than
the chosen level of significance, the null hypothesis cannot be rejected. This means that the
difference between each pair of the medians calculated from the sample can only be a result
of random selection, i.e. it is not statistically significant – there is no relationship between the
variables. In case the Kruskal-Wallis test confirmed the existence of a statistically significant
difference in the statements of individual groups of respondents, suitable methods of the non-
parametric correlation were applied to explain the difference in more detail. These methods
68
were used if, the random selection did not stem from the two-dimensional normal division or
if it contained some remote observations, which was the case of our research. The Spearman
coefficient is the most frequently used ordinal coefficient which can be calculated from the
formula used for the calculation of the Pearson coefficient where instead of the original values
their ordinal numbers are used. Therefore the Spearman correlation coefficient is difficult to
interpret. Unlike Spearman coefficient, Kendall coefficient expresses the extent of
dependency between two ordinal variables, i.e. it expresses the difference between the
probability that the values of two variables are in the same order as opposed to the probability
that the values are not in the same order. The values of both the non-parametric correlation
coefficients do not equal and are not mutually comparable. Kendall’s tau states values lower
than Spearman’s ρ. But in both the coefficients there is the same amount of applied
information included in the analyzed values, and therefore they have, as far as the detection of
the relationship is concerned, the same weight. Statistical software SPSS 17.0 was used for
calculations.
2. Results and discussion
2.1 Verifying reliability and validity of the measurement instrument
The reliability of the questionnaire was verified by means of the method described
closer in Chapter “Used Methods”. Table 1 summarizes the gained results. As is obvious from
it, both the item and the overall variability (with the exception of Guttman coefficient in case
of the field of inclusion and social justice) correspond to the recommended value 0.7 or
higher. With regard to the achieved results it is therefore possible to regard the reliability of
the measurement instrument as sufficient.
Tab. 1 – Reliability of used questionnaire Cronbach`s Alfa Split-half Guttman Number of
items Cronbach's
Alpha
Cronbach's
Alpha Based
on St. Items
Equal Unequal
Inclusion and
justice
0.850 0.869 0.702 0.702 0.694 12
Implementation 0.852 0.851 0.836 0.836 0.836 6
Benefits 0.897 0.900 0.803 0.805 0.783 7
Total reliability 0.921 0.924 0.764 0.764 0.763 25
Source: Authors
The construction validity was verified by the factor analysis by means of the varimax
rotation of factors. The suitability of applying the factor analysis was verified on the basis of
KMO test and Bartlett´s test of sphericity. The condition of the minimum number of
respondents (150) was met. The results of both the testing statistical methods were
satisfactory (In Bartlett´s test p <0.05, KMO >0.7, the value reached was 0.895.) The
suitability of applying the factor analysis was confirmed. The factor analysis identified six
background factors which altogether explained almost 70% of the total dispersion. Based on
the correlation of factors with the individual items it was possible to identify the below
factors:
factor 1 - benefits of the implementation of diversity management,
factor 2 - fair treatment of employees,
69
factor 3 - diversity of employees taken into account when assigning job tasks as
well as respecting employees,
factor 4 - active support of diversity policy,
factor 5 - respecting equal opportunities when employing the staff,
factor 6 - physical handicaps acceptance.
2.2 Characteristics of respondents
The first six items of the questionnaire served as a possibility of more detailed characteristics
of the sample from the point of legal form, number of employees, seat, the proportion of
foreign capital and the sector of national economy in which the relevant business subject
operates. The work position of the respondent was the sixth classification item. On the whole,
355 respondents participated in the research, each of them representing one business subject.
The classification characteristics of the assigned value are summarized by table 2.
Tab. 2 – Classification characteristics of the assigned value Legal form Number of
employees
Seat Sector Foreign capital Work
position
1 - joint stock company 1 - 10 and less 1 – SR 1 - primary 1 – up to 20% 1 - manager
2 - Ltd. 2 - 11 up to 50 2 – CR 2 - secondary 2 - 21% - 40% 2 - employee
3 – cooperative 3 - 51 up to 250 3 - elsewhere 3 - tertiary 3 - 41% - 60%
4 - other (SHR, trade) 4 - 251 and more 4 - quaternary 4 - 61% - 80%
5 – vos 5 - 81% a more
Source: Authors
Descriptive statistics on the variables used in our analysis are presented in table 3.
Tab. 3 – Descriptive statistics Legal form Numb. of
Employ.
Work
Position
Foreign
Capital
Sector State
Variables Valid 353 354 353 350 352 353
Missing 2 1 2 5 3 2
Mean
Median 3.00 1.00
Mode 2.00 4 1.00 0 3 1
Range 3 5
Minimum 1 0
Maximum 4 5
Source: Authors
Limited liability companies (50.7%) were the highest represented group, followed by
joint stock companies (28.2%). The intervals of the number of employees corresponded to the
typology of businesses according to their sizes. The representation of the individual categories
is relatively even when the biggest proportion is accounted for by the so called large
businesses (with the number of employees more than 250), namely 32.1%. Out of the total
number of 353 respondents 200 stated they had the seats of their businesses in the Slovak
Republic (56.3%), 139 in the Czech Republic (39.2%) and 14 businesses had their seats in
neither of the two states (3.9%). Two respondents did not give the seats of their businesses.
70
According to the feedback gained from the respondents filling the item, mapping the
proportion of foreign capital posed the biggest problem especially for the respondents in non-
managerial positions. Despite this fact it may be stated that the domestic companies, without
any foreign capital, had the biggest representation (129). The second most numerous group
was represented by companies with the proportion of foreign capital up to 20% (28.2%).
From the point of the sector of national economy the most numerous group represented
in the sample was formed by businesses of tertiary sphere, i.e. service sector (54.4%).
Businesses from the secondary, processing sector were represented by 23.9% respondents.
Public sector had the lowest level of representation, with only 9.3%.
The proportion of managerial and non-managerial respondents was relatively even with
managers representing 54.4% respondents and non-managerial employees 45.1%. Two
respondents did not give their work positions.
The majority of the classification items served as a factor on the basis of which the
existence of the statistically significant differences in the attitudes of the respondents towards
perceiving of benefits of diversity management implementation was inquired. Into the field of
benefits resulting from implementing diversity management fell items 19-25:
Item 19: Diversity of employees provides a possibility of identifying customers´
needs better.
Item 20: Diversity of employees provides the employer with a wide scope of abilities
and skills.
Item 21: Diversity of employees provides the employer with a possibility of selecting
better quality employees.
Item 22: Diversity of employees brings with itself a better possibility of innovation
thanks to a variety of new ideas.
Item 23: Diversity of employees enriches the teamwork and makes it more
interesting.
Item 24: Diversity of employees improves the organization image.
Item 25: Diversity of employees improves the atmosphere on the workplace.
2.3 The influence of the factors on the attitudes of the respondents
As the first factor, we examined the legal form of the companies the respondents are
working in and its impact on perception of benefits of application management diversity in
different business entities. Legal form is essentially an expression of ownership structure, for
example the limited liability company is characterized by a lower number of owners
compared with the cooperative, or joint stock company. We examined if the differences in the
ownership structure will result in the different attitudes of respondents towards the benefits of
diversity management implementation.
The second examined factor was the size of companies. Perceptions of diversity in the
Slovak Republic is often narrowed to ethnic diversity Such a narrow understanding leads to
lower interest in issues of diversity management, particularly from the side of small and
medium-sized enterprises, whereas Slovakia is in terms of ethnic composition of the country
relatively homogeneous (only 0.7% of the workforce is made up of persons born abroad and
numbers of Roma ethnic but statistics are somewhat distorted by the fact that a large part of
Roma ethnic tends to declare themselves to belong to Hungarian minority without giving
Roma ethnicity). Therefore, we assumed the bigger-sized companies will have a better-
developed diversity policy in comparison to those lesser mainly due to the fact that more staff
creates a presumption of greater diversity.
71
The third factor was the seat of the company. We examined if there are any significant
differences in attitudes of respondents from Slovak and Czech Republic.
The fourth factor we examined was the share of foreign capital. We assumed that a
higher share of foreign capital will result in the better attitude of respondents working in such
companies towards the application of the concept of diversity management. We expected that
this favorable attitude will be reflected especially in the part of questionnaire dedicated to the
benefits of diversity management, because the benefits are reason (other than a moral
perspective, what we take for granted), why is management of diversity dealt with in the first
place.
The results of the Kruskal-Wallis test are summarized in Table 4. The only two factors
that affected the attitudes of the respondents in the field of perceiving benefits resulting from
implementing diversity management were the seat of the company (item 27) and the
proportion of foreign capital (items 22-25). The legal form of the company and (what is
especially surprising) the number of employees did not affect the respondents´ s attitudes.
Tab. 4 – Field of benefits resulting from implementing diversity management
Item 19 Item 20 Item 21 Item 22 Item 23 Item 24 Item 25
p-level Legal Form 0.874 0.856 0.984 0.274 0.282 0.452 0.871
p-level Number of Employees 0.085 0.548 0.164 0.511 0.331 0.092 0.239
p-level State 0.842 0.610 0.055 0.037 0.227 0.604 0.555
p-level Foreign Capital 0.388 0.060 0.333 0.014 0.011 0.024 0.003
Source: Authors
The tables 5 and 6 summarize the results of non-parametric correlation.
Tab. 5 – Factor “seat of the company“ - correlations State Item22
Kendall's tau_b State 1 0.078
Spearman's rho State 1 0.087
Source: Authors
Tab. 6 – Factor “proportion of foreign capital“ - correlations
Foreign Capital Item22 Item23 Item24 Item25
Kendall's tau_b Foreign Capital 1 -0.028 -0.037 -0.059 -0.017
Spearman's rho Foreign Capital 1 -0.032 -0.044 -0.073 -0.020
Source: Authors
The extent of dependency closeness in item 22 (possibility of innovation) is not
statistically significant. Similarly to the case of the company seat, in the case of proportion of
foreign capital the statistical significance of the correlation was not vindicated either. Despite
this fact it is obvious from table 4 that the difference in perceiving benefits exists mainly in
companies with a higher extent of foreign capital.
CONCLUSION
Perceiving benefits resulting from implementing diversity management is relatively
universal. According to the similar survey (European Commission, 2008) the following
benefits were indicated as the most significant by small and medium sized businesses –
attracting, recruiting and retaining best talents (60% of respondents), increasing
72
creativity/innovation (45%), increasing client´s loyalty (40%), reducing time wasted (35%),
increasing company profits (35%) and accessing new markets (35%).
In case of our survey it is possible to state that some of our findings are in harmony
with the expectations (influence of foreign capital) resulting from the theory, other findings
did not live up to these expectations (the number of employees). This said, the only factors
showing differences were the factors of the company seat (only one item) and the share of
foreign capital. In companies where the share of foreign capital exceeds 50% the corporate
culture of the parent company is generally implemented. Abroad, the issue of diversity
management is more discussed topic in comparison with the Slovak Republic. Therefore, the
influence of foreign know-how as well as foreign managers leads to the fact that diversity
management often becomes one of the themes the Slovak company owned by foreign
companies focuses on.
Despite the above stated agreement on the benefits resulting from the diversified
workforce (see Intoduction as well) there is still an unsolved problem of quantification of the
benefits, and how they project themselves in the performance of the individual company even
though some partial studies focusing on the given topic have already been carried out
(European commission, 2008, Hubbard, 2004, 2011 Lockwood, 2005). If, for example, it was
possible to provide precise calculations of savings in the costs caused by reducing the factor
of fluctuation thanks to increasing the work morale and the enthusiasm of employees, there
would be much more willingness from the side of businessmen to deal with issues like that.
We assume that our research survey identified, at least partially, the factors which
affect the perception of benefits of diversity management implementation in Slovak Republic
and in Czech Republic. We are, at the same time, aware of the fact that some fields we
focused on in our research require further in-depth research in the future.
Acknowledgments: The paper is a part of the research project Diversity management
in enterprises of SR, VEGA 1/0024/2013
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